Court closed a writ petition challenging income tax orders after the respondent committed to withdrawing the disputed order and passing a fresh one following a personal hearing.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE SMT. JUSTICE P.V.ASHA
MONDAY, THE 05TH DAY OF OCTOBER 2020/13TH ASWINA, 1942
WP(C).No.19862 OF 2020(G)
PETITIONER:
TEAM ONE ADVERTISING COMPANY PVT. LTD.,
KV-30, PANAMPILLY NAGAR, ERNAKULAM-682 036,
REPRESENTED BY ITS MANAGING DIRECTOR
MRS.VINODINI ISSAAC.
BY ADVS.
SRI.M.GOPIKRISHNAN NAMBIAR
SRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
SRI.RAJA KANNAN
RESPONDENTS:
1UNION OF INDIA
REPRESENTED BY ITS REVENUE SECRETARY,
MINISTRY OF FINANCE, NEW DELHI-110 004.
2 COMMISSIONER OF INCOME TAX (APPEALS) POORNIMA BUILDING, 3RD FLOOR, PANAMPILLY NAGAR, KOCHI-683 036.3 THE INCOME TAX OFFICER, CORPORATE WARD 2(1), C.R BUILDING, I.S.PRESS ROAD, KOCHI - 682 018.BY SRI.ROJO JOSEPH THURUTHIPARA, CGC
BY SRI.P.K.RAVINDRANATHA MENON (SR.)
BY SRI.JOSE JOSEPH, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.19862 OF 2020(G)
2
J U D G M E N T
This writ petition is filed challenging Ext.P7 order passed by the second respondent in an appeal filed by the petitioner against Ext.P5 order. Petitioner has also challenged Ext.P19 order dismissing Ext.P8 petition for rectification filed under Section 154 of the Act. The main allegation raised by the petitioner is that the orders were passed without considering the argument notes or the documents produced by him before the 2nd respondent.
WP(C).No.19862 OF 2020(G)
3
would be passed after affording an opportunity of personal hearing to the petitioner.
Therefore there cannot be any further grievance for the petitioner in the matter. This writ petition is closed accordingly, recording the submission of the learned Senior Counsel.
Sd/-
P.V.ASHA, JUDGE
AS
The words and figures 'Ext.P19' occurring in the 4th line of 1st paragraph of the judgment dated 05.10.2020 in W.P.(C).No.19862/2020 (G) shall stand corrected as 'Ext.P9' and the words and figures 'Ext.P8' occurring in the 5th line of
2nd paragraph of the judgment shall stand corrected as 'Ext.P9' as per order dated 22.10.2020 in I.A.No.2/2020 in W.P.
(C).No.19862/2020(G).
Sd/- DEPUTY REGISTRAR
WP(C).No.19862 OF 2020(G)
4
APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT |
P1A TRUE COPY OF THE ORDER OFASSESSMENT DATED 12.02.2015 PASSED BYTHE 3RD RESPONDENT. |
|---|---|
EXHIBIT |
P2A TRUE COPY OF THE APPEAL DATED10.03.2015 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT. |
EXHIBIT |
P3A TRUE COPY OF THE POSTING NOTICEDATED 14.07.2020 ISSUED BY THE 2NDRESPONDENT. |
EXHIBIT |
P4A TRUE COPY OF THE INDEX OF THEDOCUMENTS UPLOADED THROUGH ONLINEMODE ALONG WITH THE ARGUMENT NOTE. |
EXHIBIT |
P5A TRUE COPY OF THE DETAILS WEREUPLOADED ON 18.07.2020 AND THEACKNOWLEDGMENT IN THIS REGARD. |
EXHIBIT |
P6A TRUE COPY OF THE E-MAIL DATED18.07.2020 UNDER WHICH THE DOCUMENTSWERE E-MAILED TO THE DESIGNATED E-MAIL ID OF THE OFFICE OF THE 2NDRESPONDENT. |
EXHIBIT |
P7A TRUE COPY OF THE ORDER ISSUED UNDERSECTION 250 DATED 23.07.2020 PASSEDBY THE 2ND RESPONDENT. |
EXHIBIT |
P8A TRUE COPY OF THE PETITION FORRECTIFICATION DATED 07.08.2020 FILEDBY THE PETITIONER BEFORE THE 2NDRESPONDENT. |
EXHIBIT |
P9A TRUE COPY OF THE ORDER UNDERSECTION 154 DATED 02.09.2020 PASSEDBY THE 2ND RESPONDENT. |
EXHIBIT |
P10A TRUE COPY OF THE REPORTED JUDGMENTOF THE HON'BLE SUPREME COURT IN HONDASIEL POWER PRODUCTS LTD., V.COMMISSIONER OF INCOME TAX, DELHI, |
WP(C).No.19862 OF 2020(G)
5
REPORTED IN 2008 (221) ELT 11 (SC).
EXHIBIT P11
A TRUE COPY OF THE REPORTED JUDGMENT
OF THE HIGH COURT OF MADRAS IN ROOTS
MULTICLEAN LTD., V. CESTAT, CHENNAI,
REPORTED IN 2016 (336) ELT 25(MAD).
EXHIBIT P12
A TRUE COPY OF THE REPORTED JUDGMENT
OF THE HON'BLE SUPREME COURT IN ACIT,
RAJKOT V. SAURASHTRA KUTCH STOCK
EXCHANGE LTD., 2008 (230) ELT 385
(SC).
RESPONDENTS' EXHIBITS:
EXHIBIT R2(a):REMARKS RECEIVED FROM THE
COMMISSIONER OF INCOME TAX (APPEALS)
ADDRESSED TO STANDING COUNSEL, GOVT.
OF INDIA (TAXES), KOCHI DATED
30/09/2020.
TEAM ONE ADVERTISING COMPANY PVT. LTD.
UNION OF INDIA
COMMISSIONER OF INCOME TAX (APPEALS)
THE INCOME TAX OFFICER
P.V.ASHA
As recorded by the court registry
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